An internal control narrative indicates that an approved voucher is required to support every check request for payment of merchandise. Which of the following procedures provides the greatest assurance that this control is operating effectively?

a		Select and examine canceled checks and ascertain that the related vouchers are dated no later than the checks.
b		Select and examine canceled checks and ascertain that the related vouchers are dated no earlier than the checks.
c		Select and examine vouchers and ascertain that the related canceled checks are dated no later than the vouchers.
d		Select and examine vouchers and ascertain that the related canceled checks are dated no earlier than the vouchers.

which of the following is least likely to be included in a public company audit report with an unqualified opinion?

	a	The name of the engagement partner.
	b	A section on critical matters.
	c	A basis for opinion paragraph.
	d	A title with the word "Independent."